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NORTHWEST NATURAL GAS CO. v. DEPT. OF REV.

(TC 4751; SC S056384).

226 P.3d 28 (2010)

347 Or. 536

NORTHWEST NATURAL GAS COMPANY, Respondent, v. DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Oregon, En Banc.

Decided January 28, 2010.

Attorney(s) appearing for the Case

Marilyn J. Harbur, Senior Assistant Attorney General, Salem, argued the cause for appellant. With her on the opening brief were Hardy Myers, Attorney General, and Melisse S. Cunningham, Assistant Attorney General. With her on the reply brief were John R. Kroger, Attorney General, and Melisse S. Cunningham, Assistant Attorney General.

Robert T. Manicke, Stoel Rives LLP, Portland, argued the cause for respondent. With him on the brief were James N. Westwood and Eric J. Kodesch.

LINDER, J.

The issue in this appeal from a judgment of the Oregon Tax Court is whether the business inventory of taxpayers subject to central assessment pursuant to ORS 308.505 to 308.665 is exempt from ad valorem property taxation under ORS 307.400. The Tax Court concluded that the Department of Revenue (department) had incorrectly determined that, because Northwest Natural Gas Company (taxpayer) is subject to central assessment, its inventory is not exempt under...

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